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A lawyer inquires about the deductibility under VAT and personal income tax of a tourism vehicle purchased for professional activity. The DGT states that a 50% presumption of application applies under VAT, while under personal income tax, exclusive allocation to the activity is required.
Question posed: Deductibility of VAT and Personal Income Tax (IRPF) regarding the acquisition of a passenger vehicle to be used for professional activity.
En el IVA, tras acreditar la intención de afectación, los vehículos turismo tienen una presunción de afectación del 50%, salvo excepciones de afectación total. En el IRPF, para deducir gastos o amortizaciones, el vehículo debe ser un elemento patrimonial afecto exclusivamente a la actividad, ya que no se aplica la excepción de uso privado accesorio para turismos. La afectación debe probarse por medios admitidos en Derecho, no siendo suficiente la mera contabilización.
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